You say the rich use attorneys to wring "every advantage" out of a progressive tax. What advantage does a progressive tax have for the rich that a flat tax does not?
In a flat tax system you cannot buy political favoritism to incorporate loop holes that benefit you directly, one would think that would be self evident given the monstrosity that the "progressive" tax system in the U.S. has become. It also doesn't allow for rampant experimentation in social engineering by the morons in Washington that can't even figure out how to balance their check book.
The hell you say. And exemption or a deduction is an exemption or deduction. It has nothing to do with the tax bracket structure. If you want exemptions for your employer sponsored health insurance like we have today, or a deduction for your mortgage interest like we have today, that would also be applied in a flat tax system.
What the tax accountants do is exploit the $1.2 trillion of tax expenditures in the tax code.
And those tax expenditures have NOTHING to do with the fact we have a progressive tax. Those very same tax expenditures would be carried right over into the flat tax system.
Even with a progressive income tax, you could fill out your taxes on a post card today if there were no such thing as tax expenditures.
It's tax expenditures which make our system so inequitable, not progressive taxation.
And without tax expenditures, almost every tax attorney and accountant in the country would be out of business. As would legions and legions of lobbyists.
There is no such thing as a "
tax expenditure" it's a fairy tale invented by people that think government has rightful claim to the entirety of every citizens income, thus your entire premise is invalid.
Tax expenditures are very real. They are a means for redistributing wealth up the income ladder. They are theft. They take from one taxpayer and give to another. I have demonstrated this countless times.
Income redistribution is not illegal, nor theft. It is very bad policy.
However, the estate tax, or not allowing generational accumulation of wealth from capital rather than increased production of goods or services, is not redistribution that takes from a citizen who earned money simply to give to a citizen who hasn't earned money.